The rise of BYOD (bring your own device) and the growing popularity of dual-SIM handsets like the OnePlus 3 has made it increasingly attractive to businesses to kit their workforce with SIM cards rather than full devices. 

As a reminder, companies do not have to report anything to HM Revenue and Customs or deduct or pay tax and national insurance if they provide the employees with one SIM card (or mobile phone) and the phone contract is between the employer and the service provider. 


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